BEFORE THE UTAH STATE TAX COMMISSION
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
: Appeal No.
88 2174
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION, : Acct
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Rules of
Administrative Procedure and the Administrative Procedures Act for informal
adjudicative proceedings. The
Petitioner has requested a waiver of the penalty associated with the late
filing of the XXXXX income tax return.
The Petitioner states that the penalty was assessed due to an addition
error of $$$$$. The penalty and
interest totaling $$$$$ is harsh and should not be applied for such a minuscule
mistake on the return.
The
Tax Commission after reviewing the record of the Petitioner finds that the
return was timely filed on XXXXX.
However, the tax due was $$$$$ and only $$$$$ had been withheld. This leaves a balance due of $$$$$. This amount was not paid until the latter
part of XXXXX. Because of the
nonpayment of the amount due at the time of the filing of the return a $$$$$
late payment fee was assessed along with interest. The Petitioner has paid the $$$$$ in two payments, one for $$$$$
paid XXXXX, and the other for $$$$$ paid XXXXX. The additional XXXXX was paid XXXXX. After reviewing the evidence
and arguments presented by the Petitioner, the Tax Commission doesn't find any
grounds upon which a waiver request be granted. It is so ordered.
DATED
this 6 day of April, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner